Leitfaden.de - Unternehmensberatung UG (haftungsbeschränkt)

¹ Small companies are not required to publish a profit-and-loss statement (§ 326 (1) HGB). The figure shown is the statutory ceiling under § 267 HGB where the balance-sheet total makes it binding — a company may exceed at most one of the three size criteria.

Source: German Company Register (Unternehmensregister)